【摘要】 1998年在河南新郑郑韩故城郑国祭祀遗址东南部,探方T642H2164灰坑内,发现一批战国墨书账簿。这些账簿以牛肋骨为载体,不但记录了出入库的物品位置编号、当事人、物名和数量,而且还记录了相关借贷事项与赋息。其虽属流水账性质,已较原始记量记录有了历史性的进步。此发现不仅填补了战国时代缺少诸侯国仓廪账簿的空白,也为研究中式簿记的发展,战国文字、韩国书法艺术、记事叙述风格、古汉语语法及我国会计史、度量衡史等研究提供了弥足珍贵的资料。更多还原

【Abstract】 In 1998,a batch of Warring States Period ink- written accounts was discovered in Ash- pit H2164 within Excavation-square T642 in the southeast of a Zheng State sacrificial site on the Zheng and Han states city-site in Xinzheng,Henan. These accounts are kept on ox-ribs. They record not only the serial numbers of the laid-up and sent-out goods’ locations,persons concerned,names and quantity goods,but also the relative loans and interests. Although these documents belong to the day-to-day account,they represent historical progress in comparison with primitive quantitative records. The discovery not only made up the gap of the accounts for national treasuries of states in the Warring States Period,but also provided invaluable data for studying the development of Chinese-style bookkeeping,the writings of the Warring States Period,the calligraphic art and recording-and-narrating style of the Han State and the grammar of ancient Chinese,as well as the histories of Chinese accounting and metrology.更多还原